The physical capital maintenance concept and the new requirements of the economic environment

This study aims at promoting the physical capital maintenance concept. In order to convince the utility of the concept in terms of performance at the level of economic entities, the paper is presented as a game in the mirror, in which the ball is the technology and the players are the economics and the accounting. Using this ball, both of them will try to score in the target land of the performance. Whether we share the specific beliefs and teachings of economics or those of the science of management, this study calls for reconciliation due to the unity of action between economics (economic science) and accounting (management science), through the combined effort of the two sciences to promote performance. The empirical research in this article will demonstrate on the one hand, the existence of the link between the technology and the performance of an economic entity, and on the other hand, the existence of the link between the technology and the economic development.